K. COMMITMENTS AND CONTINGENCIES

Commitments for minimum rentals under non-cancelable
leases as of March 31, 2018 are as follows:

2018 (remainder of)

$

156,383

2019

159,253

2020

164,903

2021

182,512

2022

190,141

2023 and thereafter

573,883

Total

$

1,427,075

Rental expenses charged to operations for the
three months ended March 31, 2018 and 2017 was $83,882 and $34,020, respectively.

Litigation

The Company is subject to legal proceedings
and claims which arise in the ordinary course of its business. Although occasional adverse decisions or settlements may occur,
the Company believes that the final disposition of such matters should not have a material adverse effect on its financial position,
results of operations or liquidity.

Sales Tax

The following table sets forth the change in the sales tax accrual
as of March 31, 2018 and December 31, 2017: